Effects of tax incentives on the performance of EPZ firms in Kenya.

      Аннотация: The study results are expected to go a long way in benefitting various beneficiaries such as the government, researchers and corporate tax payers. It forms the basis of reviewing the tax policies and carrying out an evaluation on their effectiveness. A review of the current tax policies can aid in carrying out a cost benefit analysis (CBA) and guiding the policy makers on appropriate incentives. Government, through this research could evaluate the profitability of the tax incentives, that is whether the revenue forfeited by way of tax incentives are justifiable or not. On the other hand, it will enable government to know whether tax incentives can actually help to redirect investment pattern of individuals and corporate bodies towards the development of manufacturing firms. The research will provide the corporate tax payers and especially those operating in the EPZ with an insight on available tax incentives and how to utilize them in order to increase their savings for future investments. Rise in level of investments in the country is likely to result to rise in level of revenue for the government through taxation.

Ключевые слова: Export Processing Zone, tax incetives